Legal Opinion
Comptroller of Treasury v. Taylor
Court of Appeals of Maryland
Decided July 29, 2019No. 56/18PublishedCited by 4 opinions
1Opinion of the CourtHotten, J.
This case arises from the Comptroller of the Treasury's ("Comptroller") assessment of estate tax and penalties against a Maryland estate that included the value of a particular type of marital trust. The marital trust, which was created in Michigan, consisted of qualified terminable interest property or "QTIP" that was reported on the decedent's federal estate tax return, but was omitted from the Estate's corresponding Maryland estate tax return.
In a reported opinion, Comptroller of the Treasury v. Taylor , 238 Md. App. 139 , 152, 189 A.3d 799 , 807 (2018), the Court of Special Appeals held…
Also in this document: Dissent.
2Cases cited39 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
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3Cited by4 opinions
- Comptroller of Md. v. Broadway ServicesCourt of Special Appeals of Maryland · 2021
- Carbond, Inc v. ComptrollerCourt of Special Appeals of Maryland · 2020
- 901, LLC v. Sup'v. of AssessmentsCourt of Special Appeals of Maryland · 2024
- Comptroller of Md. v. AtwoodCourt of Special Appeals of Maryland · 2021